KA PARKET: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
KA PARKET
Largest movements
- Tangible fixed assets -€17,317
down €17,317 (-23.8%), from €72,904 to €55,587
of which Land and buildings: -€9,491
- Receivables within one year -€5,225
down €5,225 (-35.9%), from €14,540 to €9,315
of which Other amounts receivable: -€5,366
- Cash +€2,929
up €2,929 (+12.3%), from €23,741 to €26,671
mainly Depreciation (+€19,476) and Receivables within one year (+€5,225)
- Stocks and contracts -€2,102
down €2,102 (-70.0%), from €3,002 to €900
- Debts after one year -€12,375
down €12,375 (-10.8%), from €114,399 to €102,024
- Accrued charges and deferred income -€5,261
down €5,261 (-75.5%), from €6,967 to €1,706
- Trade debts -€3,394
down €3,394 (-55.4%), from €6,132 to €2,737
- Profit (loss) carried forward -€2,490
down €2,490 (-6.6%), from -€37,734 to -€40,224
- Gross operating margin +€24,437
up €24,437 (+1,594%), from €1,533 to €25,970
- Depreciation +€5,284
up €5,284 (+37.2%), from €14,191 to €19,476
- Financial income -€1,450
down €1,450 (-87.1%), from €1,664 to €214
- Other operating charges -€1,277
down €1,277 (-42.9%), from €2,977 to €1,700
- Financial charges +€360
up €360 (+5.2%), from €6,888 to €7,248
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €115,553 | €93,101 | -€22,452 | -19.4% |
| Fixed assets | 21/28 | €72,923 | €55,605 | -€17,317 | -23.7% |
| Tangible fixed assets | 22/27 | €72,904 | €55,587 | -€17,317 | -23.8% |
| Land and buildings | 22 | €31,064 | €21,573 | -€9,491 | -30.6% |
| Plant, machinery and equipment | 23 | €2,022 | €532 | -€1,490 | -73.7% |
| Furniture and vehicles | 24 | €36,925 | €28,985 | -€7,940 | -21.5% |
| Other tangible fixed assets | 26 | €2,894 | €4,496 | +€1,603 | +55.4% |
| Financial fixed assets | 28 | €19 | €19 | = | 0.0% |
| Current assets | 29/58 | €42,631 | €37,496 | -€5,135 | -12.0% |
| Stocks and contracts in progress | 3 | €3,002 | €900 | -€2,102 | -70.0% |
| Stocks | 30/36 | €3,002 | €900 | -€2,102 | -70.0% |
| Amounts receivable within one year | 40/41 | €14,540 | €9,315 | -€5,225 | -35.9% |
| Trade receivables | 40 | €3,953 | €4,093 | +€141 | +3.6% |
| Other amounts receivable | 41 | €10,588 | €5,222 | -€5,366 | -50.7% |
| Cash at bank and in hand | 54/58 | €23,741 | €26,671 | +€2,929 | +12.3% |
| Deferred charges and accrued income | 490/1 | €1,347 | €610 | -€737 | -54.7% |
| Total equity and liabilities | 10/49 | €115,553 | €93,101 | -€22,452 | -19.4% |
| Equity | 10/15 | -€25,733 | -€28,223 | -€2,490 | -9.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €5,801 | €5,801 | = | 0.0% |
| Distributable reserves | 133 | €5,801 | €5,801 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,734 | -€40,224 | -€2,490 | -6.6% |
| Amounts payable | 17/49 | €141,287 | €121,325 | -€19,962 | -14.1% |
| Amounts payable after more than one year | 17 | €114,399 | €102,024 | -€12,375 | -10.8% |
| Financial debts | 170/4 | €114,399 | €102,024 | -€12,375 | -10.8% |
| Amounts payable within one year | 42/48 | €19,921 | €17,594 | -€2,327 | -11.7% |
| Current portion of amounts payable after more than one year | 42 | €11,750 | €12,375 | +€625 | +5.3% |
| Trade debts | 44 | €6,132 | €2,737 | -€3,394 | -55.4% |
| Suppliers | 440/4 | €6,132 | €2,737 | -€3,394 | -55.4% |
| Taxes, remuneration and social security | 45 | €2,039 | €2,482 | +€443 | +21.7% |
| Taxes | 450/3 | €2,039 | €2,482 | +€443 | +21.7% |
| Accrued charges and deferred income | 492/3 | €6,967 | €1,706 | -€5,261 | -75.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,191 | €19,476 | +€5,284 | +37.2% |
| Other operating charges | 640/8 | €2,977 | €1,700 | -€1,277 | -42.9% |
| Non-recurring operating charges | 66A | - | €250 | +€250 | |
| Gross operating margin | 9900 | €1,533 | €25,970 | +€24,437 | +1,594% |
| Operating profit (loss) | 9901 | -€15,635 | €4,544 | +€20,179 | |
| Financial income | 75/76B | €1,664 | €214 | -€1,450 | -87.1% |
| Recurring financial income | 75 | €1,664 | €214 | -€1,450 | -87.1% |
| Financial charges | 65/66B | €6,888 | €7,248 | +€360 | +5.2% |
| Recurring financial charges | 65 | €6,888 | €7,248 | +€360 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€20,860 | -€2,490 | +€18,370 | +88.1% |
| Income taxes | 67/77 | €118 | - | -€118 | |
| Profit (loss) for the period | 9904 | -€20,978 | -€2,490 | +€18,488 | +88.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,978 | -€2,490 | +€18,488 | +88.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.